S.B. 2163 Summary

• Establishes a nonrefundable income tax credit for taxpayers who hire a person totally disabled, equal to 50% of qualified wages for the first six months of employment.

• Allows unused tax credits to carry forward to subsequent years, with a maximum total credit amount per taxpayer (amount left blank in bill text).

• Requires employer certification from a qualified physician before an individual begins work, with revocation procedures if certification is based on false information.

• Excludes qualified wages from the credit if the employee is a relative of the taxpayer, a dependent, or was previously employed by the employer.

• Applies to taxable years beginning after December 31, 2018, with credit claims due by the end of the twelfth month following the relevant taxable year.